CA Final - A Complete Guide

CA final is the last level course to be completed for an aspirant of Chartered Accountancy. Once the student has cleared the Intermediate level, he/she enters the last leg of CA, i.e., CA Final Course.

CA foundation course

CA Final - Overview

CA final is the last level course to be completed for an aspirant of Chartered Accountancy. Once the student has cleared the Intermediate level, he/she enters the last leg of CA, i.e., CA Final Course. The Final Course consists of two Groups - Group I and Group II. Group I consists of Four Core papers, and Group II consists of Three Core Papers and One Elective paper. Students before writing the CA Final exams have to opt for one of the six options available in the Elective Paper. He/she must register for a 3-year articleship training under a practicing Chartered Accountant before the CA final exam. The student must also undergo a four-week Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) during the last two years of training. CA final exam can be attempted in the last 6 months of articleship training, including excess leaves, if any. After completing the articled training and passing both the Final Course groups with a minimum of 40% in each subject and 50% overall, a student can enroll as a member of ICAI and be designated as a CA.

In this article, we will discuss about CA Final, its registration procedure, fee structure, last date, syllabus, eligibility, reverification and much more.

Eligibility criteria for CA Final Course

A student should have completed the CA Intermediate Examination or erstwhile PE II/PCE/IPCE/Intermediate (IPC)Examination 

The documents required to register for CA Final Course

  • Student's signature.
  • Passport size photo of the student.
  • Mark sheets of cleared CA IPCC/Intermediate exams.
  • Mark sheet of CA Foundation/CPT (not applicable to the direct entry route students)
  • Attested Certificate of Special Category (SC/ST/OBC/PwD)
  • Certificate of Nationality

How can a student register for the CA Final Course?

ICAI has a centralised Self Service portal to manage the process of registration. There is no need for submission of physical documents as the students need to submit self-attested documents online within the Self Service Portal. After successful registration, students will be provided details to order study material through the Centralised Distribution System Portal, i.e.,

Procedure to register for CA Final course online

  • Using the allotted password and registration ID on Self Service Portal, a student can complete his/her registration and login.
  • Out of the two options that appear on the screen (Student Cycle & Article Cycle), select the Student Cycle option.
  • A student can choose the course from the CA final level, and the CA final registration will appear on the screen.
  • The necessary details get updated automatically in form as it was during the registration of CA Intermediate.
  • If in case the student wants to correct something, a re-correct option is available.
  • Upload necessary documents as mentioned.
  • After registration is completed, a student can pay the fee using Net Banking / Debit Card / Credit Card.
  • The student receives a PDF with their details and registration number.
  • Within a month after the CA final registration, the student will get the registration certificate.

The fees for the registration of the CA Final Course

The students will have to pay the fees of CA final registration on the official website of ICAI. The fees can only be paid in online mode. The registration fees of CA final 2020 is as follows:

For Indian students: Rs. 22,000/-

For students outside India: $ 1,100

The criteria for a student to be eligible for CA Final Examination is as follows

  • He/she should be registered under the CA Final Course.
  • He/she has completed the Practical Training on or before the last day of the month preceding the month in which the examination is to be held or has been serving the last six months of practical training, including excess leave, if any, on the first the month in which the examination is to be held and
  • He/she has successfully completed an Advanced Integrated Course on Information Technology and Soft Skills (AICITSS).

CA Final 2021 Application Fee

Only online applications are accepted for admission to the CA Final exams. No physical form is available for May 2021 exams.

The Application fee to be paid is as described below:


Fee for a single group

Fee for both the groups


Rs 1800/-

Rs 3300/-

Abu Dhabi, Dubai, Muscat & Doha ($)



Kathmandu (INR)

Rs 2200/-

Rs 4000/-

In case of delay in submission of the application form, a fine of Rs.600/- has to be paid.

A Student can pay the application fee through online mode, i.e., via credit/debit card or net banking.

CA Final 2021 Exam dates

CA Final Exam Registration Process starts

  • From March 31st for May 2021 exams
  • August for November 2021 exams (tentatively)

Last date to fill the application form

  • April 13th for May 2021 exams
  • September for November 2021 exams (tentatively)

CA Final exam - under old & new course - May 2021

  • Group 1 - 21,23,25,28 May 2021
  • Group 2 - 30 May & 1,3,5 June 2021

CA Final exam - under old & new course - November 2021

  • Group 1 - November (dates not yet announced)
  • Group 2 -  November (dates not yet announced)

Format of Declaration/Certificate of Service

ICAI has announced that if a student appears for CA final 2021, then he/she is required to scan and upload their certificate of service on the official website. Unless the declaration certificate format or certificate of service is uploaded, CA final students will not be able to complete the submission of the examination form.

CA Admit Card

The ICAI Admit Card has the details about a student with the allotted exam center name and location. A student can download this from the official website ICAI Login using their login details. The Institute of Chartered Accountants of India (ICAI) issues the registered students' admit cards on scheduled dates. ICAI does not send Admit Cards by post to any student. If the student cannot download the Admit Card online, he/she should contact the ICAI minimum of 2-3 days before the exam date. There will be an allotment of a single admit card for the CA Final (Old/ New) course mentioning all eight papers' details.

How can a student download ICAI CA Admit Card 2021?

  • Go to the ICAI website to download the Admit Card.
  • Click on the Login or Registration tab.
  • Log in using student login ID (registration number) and password.
  • Click on the tab indicating admit Card.
  • Download the admit Card for CA exams.

The details mentioned on a CA admit Card.

  • Name of the student
  • Registration number.
  • Program details
  • Student's photo and signature
  • Exam venue and timing

Helpdesk for ICAI CA Admit Card 2021:

A Student will be barred from writing the exam if he/she fails to carry the Admit Card. Hence, a student must receive the CA Admit Card on time. If a student faces any issue regarding the Admit Card, they must report to the ICAI exam officer.

Email id

Helpline numbers

0120 3054 851

0120 3054 852

0120 3054 853

0120 3054 854

0120 3054 835

0120 4953 751

0120 4953 752

0120 4953 753

0120 4953 754

CA Final Subjects

The ICAI CA Final course syllabus has been divided into TWO GROUPS and is further divided into 8 SUBJECTS. The sixth paper has six optional subjects from which a student can choose one as an optional paper. Each paper of CA Final new syllabus contains 100 marks each.


Subjects under new syllabus


Group 1

Paper 1

FR - Financial Reporting

100% descriptive

Paper 2

SFM - Strategic Financial Management

100% descriptive

Paper 3

AAPE - Advanced Auditing and Professional Ethics

30% MCQ  & 70% Descriptive

Paper 4

CEL - Corporate and Economic Laws

30% MCQ  & 70% Descriptive

Group 2

Paper 5

SCM & PE - Strategic Cost Management and Performance Evaluation

100% descriptive

Paper 6A

RM - Risk Management

30% MCQ  & 70% Descriptive

Paper 6B

FSCM - Financial Services and Capital Markets

Paper 6C

IT - International Taxation

Paper 6D

EL - Economic Laws

Paper 6E

GFRS - Global Financial Reporting Standards

Paper 6F

MCS - Multidisciplinary Case Study

Paper 7

DTL & IT - Direct Tax Laws and International Taxation

30% MCQ  & 70% Descriptive

Paper 8

IDTL - Indirect Tax Laws

30% MCQ  & 70% Descriptive

A student has to secure a minimum of 40 marks to pass in each subject. A minimum of 50% is required in aggregate to pass in each group. There is no negative marking. If a student appears for both the groups, he/she must secure a minimum of 40% in each subject and an aggregate of 50% in both the groups. If a student is unable to clear a group, he/she must attempt all subjects of the group again. Suppose the student secures more than 60 marks in any subject during a failed attempt; in that case, she/he is given exemption from appearing in exams for that subject for immediate 2 attempts. A student must appear in all four papers to be eligible for claiming the exemption. This exemption facility is present only at Intermediate & Final levels and not the Foundation level.


A student who has appeared in all the papers comprising a Group and fails in one or more papers comprising that Group but secures a minimum of 60% of the marks in any paper(s) of that Group shall be eligible for exemption in that paper(s) in the next following three examinations.

He/she shall be declared to have passed in that Group if he/she secures at one sitting a minimum of 40% marks in each of the papers of that Group and a minimum of 50% of the total marks of all the papers of that Group including the paper(s) in which he had secured a minimum of 60% marks in the earlier examination. He/she shall not be eligible for any further exemptions in the remaining paper(s) of that Group until he has exhausted the exemptions already granted to him in that Group.

How many times can a student attempt CA Final Exams?

Initial registration for Final Course is valid for 5 years (10 attempts as there are 2 exams in a year). After 5 years, a student should revalidate it for another 5 years. There is no limit to the number of attempts taken to clear a CA exam. But the number of attempts a student takes to clear an exam matter, as it depends on the company, he/she is trying to get into.

CA Final Preparation Tips

  • For a student to score well in the CA final exam, apart from having syllabus and exam pattern understanding, he/she must follow a strict schedule.
  • He/she can prepare a timetable before starting the exam preparation and abide by it.
  • Refer to the syllabus provided by ICAI and stick to it.
  • Decide the group and then prepare accordingly.
  • While preparing for the exam, a student needs to check the amendments, abide by those changes, and prepare accordingly.
  • He/she can refer to our YouTube channel for a better understanding of topics.
  • A student can make a note on the books, study materials, notes, scanners, pdf's mock papers, Question papers, MCQs, RTP's, etc., to refer to.

CA Final Classes- why a student needs to consider us?

We at IndigoLearn provide the students with the best coaching experience. Our highly trained and qualified professionals ensure that our students clear the CA final with a good percentage. We offer online video lectures with Study Materials.

IndigoLearn helps the aspirants to reach the top positions as we provide:

  • Excellent Faculty
  • Story-based pedagogy with animation
  • All topics are covered under one roof.
  • Materials with the complete course.
  • Problem-solving tips and tricks.
  • Self-accessible mock tests.

CA Final Exam Centre 2021

Students can click the link below to learn about the exam centres for the 2021 CA final exam.

When will the CA Final 2021 Result be announced?

CA final results are announced approximately 2 months after the last CA exam. Students can check the results at the official website of the exam conducting body. Students need to enter their login credentials to get the result. Methods to obtain the CA Final Result—online, through SMS, and email.

The CA results will be released on the following websites:

How can a student obtain the CA Final 2021 Merit List?

Once the CA Final results are announced, the merit list will be released on the official website. The merit list will consist of 50 All India rank holders. Only those candidate’s names will be mentioned in the merit list who will appear in the CA final 2021 exam for the first time.

How can a student download the CA Final Merit List?

  • Go to the official website.
  • Click on the “Results” section.
  • Click on the Merit List link.
  • Enter the login details.
  • Click on the merit list tab.

The merit list will appear on the screen

The procedure for a student to apply for re-verification of CA Final Marks

If a student is not satisfied with the CA final marks awarded to them, then he/she can apply for reverification of answer sheets. This has been effective since the November 2011 attempt. A written application should be submitted to the institute, in the students' handwriting (Hindi or English - depending on the language opted), indicating:

  • Roll No. (Final Admit Card)
  • Student Reg. No.
  • Paper(s) to be verified
  • Examination Appeared – (CA Final)
  • Address for Communication

The payment for this has to be made online within one month of the result declaration.

An Application for the re-verification of Marks can also be made online on If the student opts to apply online, he/she should scan the Handwritten Reverification Application and upload it to the above website. The Payment of re-verification Fees should be made using a Debit/ Credit Card.

The process of verification of marks covers:

  • Whether the answer book(s) compilation is complete
  • Whether any question or part thereof has remained unvalued
  • Whether there is any totaling error in any question or total marks on the cover page
  • Whether there is any discrepancy between the marks for each question and or/part thereof and marks for each question indicated on the cover page of the answer book
  • Whether the handwriting of the student in all the answer books is the same.

Announcement of CA Final re-verification takes 6-8 weeks but may be longer in some cases. The outcome of the verification exercise will be hosted online by ICAI on, and written communication is sent to the student concerned to the address mentioned in the application.

If a student does not receive a response latest up to 20 days before the next exam commencement, he/she can send an email to the exam department at

Conversion from CA final old course to the new course

ICAI has announced a new scheme of training and education in 2017. Under the Revised Scheme of Education and Training implemented w.e.f. 1.7.2017, students are required to convert from Final (Old) Course under the Earlier Scheme of Education and Training to Final (New) Course under the Revised Scheme of Education and Training on or before 1st February 2020.

For conversion from Earlier Scheme to Revised Scheme of Education and Training, students may visit the Self Service Portal at

CA Final May 2021 Exam

A CA Final old course student must convert themself to a new syllabus from the old syllabus to appear in the CA Final Nov 2021 exams.

From Nov 2021, all exams of the ICAI course shall be conducted under the new syllabus. Therefore, a student should have to convert from the old syllabus to the new syllabus before filling the ICAI exam form for the Final level 2021 examinations.

How can a student switch from the Old Scheme of Training to the New Scheme of Training?

To switch from the old training scheme to the new training scheme, a student needs to login into the student portal with his/her credentials. Go to the switchover tab and follow instructions. A one-time fee of Rs. 1,000 has to be paid to make the switch. The student will receive all the new textbooks for free. But the transportation charges have to be borne by the student.


What are the subjects in the CA final?

There are 2 groups under the CA Final. These 2 groups have been divided into 8 papers. The sixth paper has six optional subjects from which a student can choose one as an optional paper.

  • Financial Reporting.
  • Strategic Financial Management.
  • Advanced Auditing and Professional Ethics.
  • Corporate and Economic Laws.
  • Strategic Cost Management and Performance Evaluation.
  • Risk Management/Financial Services and Capital Markets/ International Taxation/Economic Laws/Multidisciplinary Case Study
  • Direct Tax Laws and International Taxation.
  • Indirect Tax Laws.

Can I pass the CA final in 2 months? 

It’s not going to be easy. A student needs to have conceptual knowledge with effective preparation. The CA concepts are vast, and a student requires time to adjust to the syllabus and challenges. If a student has not prepared before, it would be suggested to appear in a single group with good preparation. If both groups tried and attempted without proper preparation, the chances of failing both groups increase.

Are 6 months enough for the CA final?

Yes! In this time, a student can plan his/her studies in such a way that they can complete a one-time revision of all eight subjects.

How many attempts are allowed for the CA final?

Initial registration for Final Course is valid for 5 years (10 attempts as there are 2 exams in a year). After 5 years, a student should revalidate it for another 5 years. There is no limit to the number of attempts taken to clear a CA exam. But the number of attempts a student takes to clear an exam matter, as it depends on the company, he/she is trying to get into.

How many students clear the CA final every year?

Below are the number of students who have cleared the CA Final Exam (May 2018, November 2018 & May 2019).



Group I Only

Group II Only

Both Groups (Passed both the groups)

Both Groups (Passed one of the groups i.e. Either Group I or Group II)














CA Final New













CA Final Old














CA Final New













CA Final Old














CA Final New













CA Final Old